---
type: "Bill"
title: "Revise contractor's gross receipts tax"
description: "Revise contractor's gross receipts tax"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2023"
identifier: "SB 253"
citation: "Montana SB 253 (2023)"
classification: ["bill"]
subjects: ["Corporation Tax (same as: Taxation--Corporations)", "Public Contracts (see also: Contracts)", "Revenue", "State", "Taxation (Generally)", "Taxation--Individual Income"]
status: "enacted"
primary_sponsors: ["Greg Hertz"]
version_count: 11
action_count: 71
vote_count: 8
first_action: "2022-11-01T21:54:41+00:00"
last_action: "2023-05-22T19:57:29+00:00"
source: "openstates"
source_identifier: "ocd-bill/cdfbc7c8-0bfd-46e4-889f-c34437fcd58f"
source_url: "https://bills.legmt.gov/#/bill/20231/LC0943"
source_hash: "11247d351f90c3f306ba76ee2bf1db072654c63af45549952722e2c5cce73f29"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana SB 253 (2023) — Revise contractor's gross receipts tax

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB0253.001.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5446)
2. **SB0253.001.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5448)
3. **SB0253.002.001_Amendments-in-Context_final-condensed.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5449)
4. **SB0253.002.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5447)
5. **SB0253.003.001_Amendments-in-Context_final-full.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5450)
6. **SB0253001SCS15239.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=11120)
7. **SB0253002SCS15239.slc.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=11121)
8. **SB0253_1.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5397)
9. **SB0253_2.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5398)
10. **SB0253_3.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5399)
11. **SB0253_X.pdf** (committee substitute) — [source](https://api.legmt.gov/docs/v1/documents/getContent?documentId=5396)

## Votes

- (H) 2nd Reading Concurred — **100–0** (pass) · lower
- (S) Committee Executive Action--Bill Passed — **19–0** (pass) · upper
- (S) Committee Executive Action--Bill Passed as Amended — **9–3** (pass) · upper
- (H) Committee Executive Action--Bill Concurred — **21–0** (pass) · lower
- (H) Committee Executive Action--Bill Concurred — **19–0** (pass) · lower
- (H) 3rd Reading Concurred — **95–1** (pass) · lower
- (S) 3rd Reading Passed — **49–0** (pass) · upper
- (S) 2nd Reading Passed — **50–0** (pass) · upper

## Sponsors

- Greg Hertz — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-05-22T19:57:29+00:00** Chapter Number Assigned `became-law`
- **2023-05-22T15:18:00+00:00** (S) Signed by Governor `executive-signature`
- **2023-05-12T15:30:00+00:00** (S) Transmitted to Governor `executive-receipt`
- **2023-05-11T22:00:00+00:00** (H) Signed by Speaker `passage`
- **2023-05-04T17:00:00+00:00** (S) Signed by President `passage`
- **2023-04-27T23:22:22+00:00** (C) Printed - Enrolled Version Available `enrolled`
- **2023-04-27T23:22:21+00:00** (S) Returned from Enrolling
- **2023-04-24T23:04:58+00:00** (S) Sent to Enrolling
- **2023-04-24T19:58:30+00:00** (H) Returned to Senate
- **2023-04-21T21:15:00+00:00** (H) 3rd Reading Concurred `passage, reading-3`
- **2023-04-21T19:00:00+00:00** (H) Scheduled for 3rd Reading `reading-3`
- **2023-04-20T19:11:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-20T16:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-19T22:12:00+00:00** (H) Hearing
- **2023-04-19T20:51:00+00:00** (H) Rereferred to Committee `referral-committee, referral-committee`
- **2023-04-19T20:33:00+00:00** (H) 2nd Reading Concurred `reading-2, reading-2`
- **2023-04-19T19:00:00+00:00** (H) Scheduled for 2nd Reading `reading-2`
- **2023-04-18T00:33:00+00:00** (H) Committee Report--Bill Concurred
- **2023-04-17T15:00:00+00:00** (H) Committee Executive Action--Bill Concurred
- **2023-04-13T14:00:00+00:00** (H) Hearing
- **2023-04-05T20:10:45+00:00** (H) First Reading `reading-1`
- **2023-04-05T19:19:13+00:00** (H) Referred to Committee `referral-committee`
- **2023-04-04T21:32:23+00:00** (S) Transmitted to House
- **2023-04-03T16:27:00+00:00** (S) 3rd Reading Passed `passage, reading-3`
- **2023-04-03T16:00:00+00:00** (S) Scheduled for 3rd Reading `reading-3`
- **2023-03-30T21:06:00+00:00** (S) Committee Report--Bill Passed `committee-passage`
- **2023-03-30T18:38:54+00:00** (S) Revised Fiscal Note Printed
- **2023-03-30T18:38:37+00:00** (C) Fiscal Note Unsigned
- **2023-03-30T18:38:21+00:00** (S) Revised Fiscal Note Received `receipt`
- **2023-03-30T14:00:01+00:00** (S) Committee Executive Action--Bill Passed `committee-passage`
- **2023-03-30T14:00:00+00:00** (S) Hearing
- **2023-03-29T20:03:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-03-29T19:17:00+00:00** (S) 2nd Reading Passed `reading-2, reading-2`
- **2023-03-29T19:00:00+00:00** (S) Scheduled for 2nd Reading `reading-2`
- **2023-03-27T22:41:09+00:00** (S) Revised Fiscal Note Requested
- **2023-03-27T20:53:27+00:00** (C) Printed - New Version Available
- **2023-03-27T19:27:00+00:00** (S) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-03-21T14:30:00+00:00** (S) Committee Executive Action--Bill Passed as Amended `committee-passage`
- **2023-03-10T00:31:00+00:00** (S) Rereferred to Committee `referral-committee, referral-committee`
- **2023-02-27T20:20:54+00:00** (S) Revised Fiscal Note Printed
- **2023-02-25T00:52:18+00:00** (C) Fiscal Note Unsigned
- **2023-02-25T00:39:57+00:00** (S) Revised Fiscal Note Received `receipt`
- **2023-02-24T18:47:26+00:00** (C) Printed - New Version Available
- **2023-02-22T20:31:00+00:00** (S) Committee Report--Bill Passed as Amended `committee-passage`
- **2023-02-22T14:38:32+00:00** (S) Revised Fiscal Note Requested
- **2023-02-14T16:00:51+00:00** (S) Hearing
- **2023-02-13T22:32:58+00:00** (C) Amendments Available
- **2023-02-09T00:37:51+00:00** (S) Fiscal Note Printed
- **2023-02-08T19:21:15+00:00** (C) Fiscal Note Unsigned
- **2023-02-06T23:54:11+00:00** (S) Fiscal Note Received `receipt`
- **2023-02-02T21:42:49+00:00** (C) Introduced Bill Text Available Electronically
- **2023-02-01T23:54:04+00:00** (S) Fiscal Note Requested
- **2023-02-01T20:19:59+00:00** (S) First Reading `reading-1`
- **2023-02-01T18:38:21+00:00** (S) Referred to Committee `referral-committee`
- **2023-02-01T18:13:55+00:00** (S) Introduced
- **2023-02-01T17:36:35+00:00** (C) Draft Delivered to Requester
- **2023-02-01T00:51:31+00:00** (C) Draft Ready for Delivery
- **2023-01-31T17:15:52+00:00** (C) Executive Director Final Review
- **2023-01-31T17:15:45+00:00** (C) Draft Ready for Delivery
- **2023-01-30T21:51:19+00:00** (C) Draft in Assembly
- **2023-01-30T20:24:51+00:00** (C) Executive Director Review
- **2023-01-30T16:30:48+00:00** (C) Bill Draft Text Available Electronically
- **2023-01-30T16:30:47+00:00** (C) Draft in Final Drafter Review
- **2023-01-30T02:19:53+00:00** (C) Draft in Input/Proofing
- **2023-01-29T03:19:28+00:00** (C) Draft to Drafter - Edit Review
- **2023-01-27T20:06:20+00:00** (C) Draft in Edit
- **2023-01-27T19:06:51+00:00** (C) Draft in Legal Review
- **2023-01-26T21:17:26+00:00** (C) Draft to Requester for Review
- **2023-01-26T20:44:52+00:00** (C) Draft Taken Off Hold
- **2022-11-09T23:01:39+00:00** (C) Draft On Hold
- **2022-11-01T21:54:41+00:00** (C) Draft Request Received `receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cdfbc7c8-0bfd-46e4-889f-c34437fcd58f`. Confidence: reported (aggregated from official Montana legislature records).